Customs notification 50/2017 part 10

 

No. 50/2017  -Customs, dated the 30th June, 2017

Please find below notification from customs No.50/2017 dt.30.07.2017 superseding customs notification No. 12/2012 -Customs, dated the 17th March, 2017.

Customs Notification  No. 50 /2017  dated 30th June, 2017

Customs notification 50.2017 part 10Click here to know GST rate on Goods and Services

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Any Chapter (a) Buckles, “D” Rings and “O” Rings, eyelets, Nil - 32 hooks and eyes, rivets, studs, decorative fittings

and metal trimmings;

(b)     Buttons and snap fasteners, zip fasteners including zippers in roll, sliders and end stoppers;

(c )Velcro Hook, Velcro tapes and Loop tape; 

(d)  Elastic Tape, adhesive tape and reinforcement tape;

(e)  Stamping foil;

(f)  Sewing Thread;

(g)  Locks including magnetic locks;

(h)  Metal handles, handle fittings, handle holder, Metal Frames, dog hooks, logos all types, ring binders, key hooks, key rings, key holders, push clip, chains, Pullers , parts of pullers, hinges and magnetic snaps;

(i)  Glove liners;

(j)  Loop rivets and loop oval;

(k)    Polishes, creams and shoe finishes in any form;

 

(l)         Lining, interlining and reinforcement materials;

(m)  Insoles or mid-soles and sheets therefor;

(n)  Shanks and welts;

(o)     Toe Caps and toe puffs and counters or Thermoplastic sheets;

(p)  Synthetic or polymeric foam;

(q)      packaging boxes/envelops/pouches of all types;

(r)  Ribs

(s)  adhesives;

(t)      Unit soles and sheets of Polyurethane, Thermoplastic rubber, Polyvinyl Chloride, Thermoplastic Polyurethane, Phylon, Nitrile Butadiene Rubber, Styrene Butadiene Rubber for soles including Polyurethane paint, colour paste and pigments;

(u)  heels;

(v)  leather board;

(w)  saddle tree;

(x)  nylon mesh

 

   

(y) Fittings, snaps of metals or alloys;

     
   

(z) Metal fittings / embellishments, webbing of

     
   

any  material  for  making  harness  and  saddler

     
   

items;

     
   

(za) Stirrup of any material and stirrup bars used

     
   

for making Saddle Tree;

     
   

(zb) Nylon polyester/PVE mesh and fabrics for

     
   

making non-leather harness and saddler items;

     
   

(zc)  Beading  material  –  synthetic  /  leather  /

     
   

fabric;

     
   

(zd)  Chatons  /  stones  /  beads  /  crystals  as

     
   

decorative items;

     
   

(ze) Shoe laces;

     
   

(zf) Stretch fabric for shoe uppers;

     
   

(zg)  Cork sheets for  soles covering soles and

     
   

insoles;

     
   

(zh) Artificial fur and alarm tag;

     
   

(zi) Buckle;

     
   

(zj) Plastic clear sheets;

     
   

(zk) Magnets for use in leather goods;

     
   

(zl) Inlay cards;

     
   

(zm) Synthetic material/synthetic leather;

     
   

(zn) Reflective tapes/Fashion tapes;

     
   

(zo) Micropak labels and Polyethylene Sheets;

     
   

(zp) Protective steel toe cap and steel Mid sole

     

313.

Any Chapter

(a) Zipper, fastener and slider ;

Nil

-

33

   

(b) Lace;

     
   

(c )Velcro tape;

     
   

(d) Elastic tape, curtain tape and edgeband tape;

     
   

(e ) Curtain hook;

     
   

(f) Button and eyelet;

     
   

(g) Tassel;

     
   

(h) Bead and sequin;

     
   

(i) Insert;

     
   

(j) Sample fabric of total length upto 500 Meters

     
   

imported during one financial year

     
   

(k) Embroidery threads;

     
   

(l) Sewing threads;

     
   

(m) Poly wadding materials;

     
   

(n) Quilted wadding materials;

     
   

(o) Printed bags;

     
   

(p) Fusible embroidery motifs or prints;

     
   

(q)  Anti-theft  devices  like  labels,  tags  and

     
   

sensors;

     
   

(r) Pin bullets for packing, plastic tag bullets,

     
   

metal tabs, bows, ring and slider and rings

     

314.

5201

All goods

Nil

-

-

           

315.

5202

All goods

Nil

-

-

           

316.

5301

All goods

Nil

-

-

           

317.

5303 10

Raw jute

5%

-

-

           

318.

5401,

All goods, other than those of nylon

5%

-

-

 

5402,

       
 

5403,

       
 

5404,

           
 

54050000 or

       
 

5406

           

319.

5402,

   

All goods of nylon

7.5%

-

-

 

5403,

           
 

5404,

           
 

54050000 or

       
 

5406

           

320.

5402 19 90

 

Nylon 66 filament

2.5%

-

-

             
 

5402 52 00

 

Polyester yarn-Anti Static Filament

     
             
 

5503 11 00

 

Aramid Flame Retardant  Fibre

     
             
 

5503 11 00

 

Para- aramid Fibre

     
             
 

5503 19 00

 

Nylon Staple Fibre

     
             
 

5503 19 00

 

Nylon Anti Static Staple fibre

     
             
 

5503 30 00

 

Modacrylic fibre

     
             
 

5504 10 00

 

Flame Retardant Viscose Ryon Fibre

     
           

321.

5501 to 5510

All goods, other than those of nylon

5%

-

-

           

322.

5501 to 5510

All goods, of nylon

7.5%

-

-

               

323.

5511

   

All goods

10%

-

-

           

324.

Any Chapter

Monofilament long line system for tuna fishing

5%

-

34

           

325.

5404 19 90

Monofilament yarn

5%

-

35

             

326.

56031100

 

Hydrophilic  Non-Woven,  Hydrophobic  Non-

5%

-

9

       

Woven, imported for use in the manufacture of

     
       

Adult Diapers

     

327.

57

   

Samples of hand knotted carpets

Nil

-

36

             

328.

5902 20

 

Polyester tyre cord fabric

5%

-

-

               

329.

6001

10

or

Pile fabrics for the manufacture of toys

10%

-

9

 

6001 92

         

330.

6310

   

All goods

5%

-

-

               

331.

64

or

any

The  following  goods  for  use  in  the  leather

     
 

other Chapter

industry, namely :-

     
       

(1)   Parts,   consumables   and   other   items

10%

-

-

       

specified in List 8

             
       

(2)   Other   parts,   consumables   and   items

10%

-

37

       

specified in List 9

     

332.

Any Chapter

Parts of umbrella, including umbrella panels

5%

-

-

           

333.

68, 82 or 84

Moulds (including chassis for the manufacture

Nil

-

38

       

of  semi-conductor  devices),  tools  (excluding

     
       

tungsten carbide micro PCB drills) and dies, for

     
       

the   manufacture   of   parts   of   electronic

     
       

components or electronic equipments

     

334.

68, 72 or 85

The following goods, namely:-

5%

-

9

       

(1) Graphite Felt or graphite pack for growing

     
       

silicon ingots;

     
       

(2) Thin steel wire used in wire saw for slicing

     
       

of silicon wafers

     

335.

6802 10 00,

All goods, other than goods mentioned at serial

10%

-

-

 

6802 21 10,

numbers 336 and 337

     
 

6802 21 20,

     
         
 

6802 21 90,

       

 

25

 

 

6802 23 10,

       
 

6802 23 90,

       
 

6802 29 00,

       
 

6802 91 00,

       
 

6802 92 00,

       
 

6802 93 00

       

336.

6802 10 00,

Marble slabs

20%

-

-

 

6802 21 10,

       
 

6802 21 20,

       
 

6802 21 90,

       
 

6802 91 00,

       
 

6802 92 00

       

337.

6802 23 10,

Granite slabs

20%

-

-

 

6802 23 90,

       
 

6802 29 00,

       
 

6802 93 00

       

338.

6902 or 6903

All goods

5%

-

-

           

339.

70

Toughened  glass  with  low  iron  content  and

5%

-

9

   

transmissivity of minimum 91% and above, for

     
   

use in solar thermal collectors or heaters

     

340.

70

Solar  tempered  glass  or  solar  tempered  (anti-

5%

-

9

   

reflective coated) glass for use in manufacture of

     
   

solar cells/panels/modules

     

341.

70

Preform of silica for use in the manufacture of

Nil

-

9

   

telecommunication   grade   optical   fibres   or

     
   

optical fibre cables.

     

342.

7001 00 10

All goods

5%

-

-

           

343.

7015

Rough ophthalmic  blanks, for manufacture of

5%

-

-

   

optical lenses

     

344.

71

The following goods, namely:-

     
   

(i) Raw pearls;

5%

-

-

   

(ii) Rubies, emeralds and sapphires, unset

Nil

-

-

   

and imported uncut

     

345.

71

Rough diamonds (industrial or non- industrial)

Nil

-

-

           

346.

71

Rough coloured gemstones

Nil

-

-

           

347.

71

Rough semi-precious stones

Nil

-

-

           

348.

7103

Pre-forms of precious and semi-precious stones

Nil

-

-

           

349.

71

Cut and polished coloured gemstones

2.5%

-

-

           

350.

71

Diamonds including lab grown diamonds-semi-

2.5%

-

-

   

processed, half-cut or broken

     

351.

71

Non-industrial  diamonds  including  lab-grown

2.5%

-

-

   

diamonds(other than rough diamonds)

     

352.

71

Current coins of the Government of India

Nil

-

-

 

353.

 

Foreign currency coins when imported into India

     
 

71

by a Scheduled Bank

Nil

-

39

354.

71

Gold   dore   bar,   having   gold   content   not

9.35%

-

9 and 40

   

exceeding 95%

     

355.

71

Silver  dore  bar  having  silver  content  not

8.5%

-

9 and 40

   

exceeding 95%

     

356.

71or 98

(i) Gold bars,   other  than  tola  bars,  bearing

10%

-

41

   

manufacturer’s  or  refiner’s  engraved  serial

     
   

number and weight expressed in metric units,

     
   

and gold coins having gold content not below

     
   

99.5%, imported by the  eligible passenger

     
           
     

(ii) Gold in any form other than (i), including

10%

-

41

     

tola   bars   and   ornaments,   but   excluding

     
     

ornaments studded with stones or pearls

     

357.

71 or 98

 

Silver,  in  any  form  including  ornaments,  but

10%

-

41

     

excluding  ornaments  studded  with  stones  or

     
     

pearls, imported by the eligible passenger

     

358.

71

 

(i)  Gold  bars,  other  than  tola  bars,  bearing

10%

-

-

     

manufacturer’s  or  refiner’s  engraved  serial

     
     

number and weight expressed in metric units;

     
     

(ii) Gold coins having gold content not below

10%

-

-

     

99.5% and gold findings, other than imports of

     
     

such goods through post, courier or baggage.

     
     

Explanation.-  For  the  purposes  of  this  entry,

     
     

“gold findings” means a small component such

     
     

as hook, clasp, clamp, pin, catch, screw  back

     
     

used to hold the whole or a part of a piece of

     
     

jewellery in place.

     

359.

71

 

(i) Silver, in any form, other than medallions and

10%

-

-

     

silver  coins  having  silver  content  not  below

     
     

99.9%  or  semi-manufactured  forms  of  silver

     
     

falling under sub-heading 7106 92;

     
     

(ii)  Medallions  and  silver  coins  having  silver

10%

-

-

     

content not below 99.9% or semi-manufactured

     
     

forms of silver falling under sub-heading 7106

     
     

92, other than imports of such goods through

     
     

post, courier or baggage.

     
     

Explanation. - For the purposes of this entry,

     
     

silver  in  any  form  shall  not  include  foreign

     
     

currency  coins,  jewellery  made  of  silver  or

     
     

articles made of silver.

     

360.

7104

 

Rough synthetic gemstones

Nil

-

-

             

361.

7104

 

Rough cubic zirconia

Nil

-

-

           

362.

7104

 

Polished Cubic zirconia

5%

-

-

           

363.

711011

or

Platinum

10%

-

-

 

71101900

         

364.

71103100,

 

Rhodium

2.5%

-

-

 

711039 00

         

365.

72

 

All goods other than goods mentioned against

10%

-

-

     

serial number 371

     

366.

72 (except

 

All goods other than the following:-

5%

-

-

 

7202 60 00,

 

(i) goods mentioned against serial numbers 367,

     
 

7208, 7209,

 

368, 369, 370, 371, and 376;

     
 

7210, 7211,

 

(ii)  seconds  and  defectives  of  goods  falling

     
 

7212, 7225

 

under Chapter 72

     
 

3090, 7225

         
 

4019, 7225

         
 

50 or 7225

         
 

9900)

         


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